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47. Cessation of business in Malaysia

(1) if a foreign limited liability partnership ceases to have a place of business or to carry on business in Malaysia, it shall lodge with the Registrar a notice of that fact within seven days after the date of cessation.

(2) The cessation of business shall take effect upon the lodgement of the notice under subsection (1).

(3) On and from that date of the lodgement of the notice under subsection (1), the obligation of the foreign limited liability partnership to lodge any document with the Registrar shall cease except those documents that ought to have been lodged before such date.

(4) The Registrar shall only remove the name of the foreign limited liability partnership from the register upon the expiration of six months from the date of the lodgement of the notice under subsection (1).

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GST India Solution is an effort of firm of professionals who welcome implementation of GST. This is an interactiveplatformthat aspires to disseminate right knowledge to professionals, practitioners and public at large. This platform has beenfloatedbya firm of Chartered Accountants relentlessly working in field of direct and indirect taxes since early 1985.

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